Hawaii CPA License Reinstatement: What a Lapsed License Costs

If your Hawaii CPA license has already lapsed

What it actually takes to get a lapsed Hawaii CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Reinstatement Fee

$204

Board's own fee page: $204 to restore a lapsed individual license, vs. $152 for on-time renewal. Firm permit-to-practice restoration is separate and higher ($360 entity / $128 sole proprietor).

Catch-Up CPE Required

HAR §16-71-35 requires making up any CPE deficiency from the standard 80-hour biennial requirement before the Board approves the permit to practice -- completion of an existing shortfall, not an additional penalty on top of the normal requirement.

Source of record Hawaii Administrative Rules Title 16, Chapter 71, §16-71-2 (biennial renewal) and §16-71-35 (deficiency and carryover hours) read the rule →

Sourcing note: The $204/$360/$128 fee figures are confirmed only on the Board's own page -- HAR Chapter 71 defers the actual renewal/restoration fee amounts to a separate fee-schedule chapter (16-53) that could not be located at a working URL. Treat the dollar figures as board-confirmed but not yet codified-rule-confirmed until that chapter is located and cited directly.

What triggers lapsed status: Licenses and permits renew biennially by December 31 of odd-numbered years. Per the Board's own page, licenses not renewed by the expiration date are unlicensed and may not practice.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Hawaii's CPA license renewal deadline →

How many CPE hours does Hawaii require? →

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